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I am working with a project of a factory where BOCW act is applicable. We have considered all civil activities while calculating the total cost for the purpose of 1% cess. Now we are into stage of installation of air-conditioners i.e. HVAC system in the project. As per definition of the act electic work is considered but there is no mentioning of installation of air-conditioning etc. My query is whether
-BOCW is applicable on this contractor
-the cost of air-conditioners is also part of total construction cost.
Please reply and support your view point with any legal judgement etc., if any.

From India, Gandhinagar
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